Surat ITAT held BSNL VRS-2019 ex-gratia is eligible for Section 10(10B) exemption, condoned delay and directed AO to verify and grant ...

Article discusses GST pre-deposit under Sections 107 and 112, the Manoranjan Dash ruling, and adjustment where the first appeal reduces tax ...

Article explains ITC as a statutory concession under Section 16 and outlines the proposed GST Council safeguard for buyers ...

CESTAT Kolkata set aside denial of CENVAT credit on steel items and welding electrodes used for capital goods and allowed the ...

Hyderabad ITAT quashed Section 148 reassessment, holding actual escaped income below ₹50 lakh cannot justify extended ...

ITAT Jabalpur deleted Section 270A penalty, holding that an excess Section 80G deduction claim was a bona fide mistake and not misreporting of ...

Telangana HC granted bail in an alleged ₹12 crore HSNS Cess evasion case, considering the period of custody, punishment ...

ITAT Chennai deleted the addition under Section 69 holding that mere time gap between cash withdrawal and redeposit cannot justify treating deposits as unexplained without evidence that the withdrawn ...

Bombay High Court quashed an ex parte GST order after finding that the order and notices were uploaded in the Additional Notices and Order section instead of the prescribed View Notices and Orders ...

Kerala HC dismissed the appeal against SARFAESI recovery, holding that the borrowers failed to establish MSME status or seek revival before NPA ...

ITAT Kolkata upheld deletion of business expenditure disallowance, holding that nil sales did not establish business closure and rental income remained business ...

ITAT Delhi upheld reassessment based on survey material, restricted additions to 1% of turnover and deleted the separate 3% commission ...